U.S. Circuit Court for the District of Southern New York February 2, 1900, No. 2,763 (Cottier v. United States)

TOWNSEND, District Judge

(orally). The appraiser noted on the invoices, “Add for goods in excess as noted; no evidence of intended fraud,” — and also, “Add manufactures of wood.” The merchandise in question consisted of certain paintings, and the additional duty was for the frames thereon. The protest was as follows:

“Wo herewith protest against the assessment of $328.